How to Get Help From the Taxpayer Advocate Service With Form 911

The United States tax system is complex and difficult to understand for those without professional tax training, and the IRS understands that. That’s why the Taxpayer Advocate Service exists. This independent organization in the IRS provides direct assistance to those with specific tax issues. However, before you can take advantage of this assistance, you must fill out Form 911. 

Learn more about who can request help from the Taxpayer Advocate Service, the information you’ll need to fill out Form 911, and what to expect next.

What Is Form 911?

Form 911 is the Request for Taxpayer Advocate Service Assistance and Application for Taxpayer Assistance Order. It allows you to request assistance from the Taxpayer Advocate Service. The TAS serves those whose problems are causing financial difficulty. Both businesses and individuals can use the TAS to resolve their tax issues or concerns with the IRS.

It’s important to note that the Taxpayer Advocate Service should not be your first step when addressing tax issues. Before filing Form 911, you should attempt to solve your problems through other avenues. When usual channels fail, the Taxpayer Advocate Service is your next stop.

Problems You Can Address With Form 911

The Taxpayer Advocate Service may be able to help you if:

• Tax problems are causing you, your business, or your family economic harm or financial loss.
• You have otherwise been unable to address your issues with the IRS.
• An IRS process isn’t working correctly or as it should.

These three categories are fairly vague, which allows the Taxpayer Advocate Service to intervene in a variety of matters or disputes. The Taxpayer Advocate Service maintains an ongoing list of its successes, which may shed some light on issues that they may help with. Examples include:

• Helping a taxpayer who was owed a refund but had the balance applied to past-due tax debt; the TAS assisted the taxpayer in getting a partial refund back to avoid eviction.
• Advocating for a low-income taxpayer who needed assistance with an Offer in Compromise.
• Helping someone secure a short-term payment plan for a bank levy release.
• Assisting a taxpayer who was audited but was unable to dispute it successfully through traditional channels.
• Helping a taxpayer avoid a double payment on their installment agreement by intervening before the IRS withdrew the final payment.

As you see, many of the issues the TAS assists with are time-sensitive. For example, someone facing eviction due to losing their refund or an overdraft on their account due to a double payment may need to ask the TAS for help immediately to avoid financial consequences. Additionally, the TAS steps in when people have tried other methods—an Offer in Compromise request or an audit dispute, for example—but have been unsuccessful on their own.

When You Should Not File Form 911

Form 911 may not be the next step for you if you have not yet tried any other avenues to solve your tax problem. For example, perhaps you’re facing a larger tax bill than you can reasonably afford. But if you haven’t requested a payment plan or Offer in Compromise, the TAS is unlikely to help you—they will want to see that you have already made efforts on your own before turning to them.

You should also not request TAS help if your situation has been handled appropriately per IRS timelines and standards and you are not at risk of serious financial losses. For example, you may not like the IRS agent assigned to your audit or to your case from your local IRS office. This isn’t something the TAS will assist with unless the agent has mishandled the taxpayer’s claim, given them incorrect information, or withheld important information. 

Consider the example above, involving the woman who was about to become homeless without her tax refund. If she were not on the verge of homelessness, the TAS would likely be unable to intervene as her tax refund was handled appropriately by the IRS. However, since it caused her and her family grave harm, they were able to assist.

Finally, you should not file Form 911 when you want to raise frivolous issues. Not only will your request get rejected, you could face additional consequences.

Consequences of Frivolous Arguments or Requests for Help

The Taxpayer Advocate Service strives to provide assistance to as many individuals in need as possible. When people submit frivolous requests for assistance, those requests cut into the time they have to help people with legitimate concerns. Using Form 911 to raise frivolous concerns can result in a fine of $5,000. 

One common frivolous issue raised in Form 911 is the idea that taxes are unconstitutional or that the IRS has no authority to collect taxes. Other frivolous concerns include claims that income tax is illegal or that wages and compensation should not be taxable.

Concerned that filling out Form 911 will result in a $5,000 fine? If your request is genuine and you are filling out the form in good faith, there is little chance that your request will be considered frivolous. The IRS reserves this fine for those who use Form 911 to try to catch the IRS in a technicality or otherwise make unreasonable demands of the IRS.

Alternatives to the Taxpayer Advocates

If you don’t qualify for help with the TAS, you may want to look into a low-income taxpayer clinic. LITCs offer help to taxpayers in all kinds of situations. To qualify, your income must typically be below 250% of the poverty line, and you must be dealing with a tax issue of $50,000 or less. There are also other organizations that provide free or low-cost help to taxpayers in need.

How to Fill Out Form 911

Form 911 is straightforward and easy to fill out. You can fill it out by typing and saving the document or accessing the printable IRS Form 911 if you want to fill it out by hand. Lines 1-9 cover your personal and contact info. From line 10 onward, you share the details of your current tax concern or issue. You can note the tax form you are struggling with, the tax period, and the specific tax issues you are facing. This is your chance to outline how your tax concerns are negatively impacting you and your family. 

On line 12b, state the specific relief or assistance you are asking for from the Taxpayer Advocate Service. If there is a third party with whom the TAS can communicate on your behalf, you can include their information in Section II of the form. For example, if you’re working with a tax attorney or have a relative helping you, note that in this section. 

The rest of the form is filled out by the TAS employee who receives and processes it. You can submit Form 911 via fax or mail. You can find the address or where to fax Form 911 on the form itself. Be sure to include any supporting documentation with Form 911. This may help the TAS resolve the issue more quickly. 

For example, if you have been waiting more than 30 days for a response regarding your tax issue, you may want to include documentation of your attempts to reach the IRS agent assigned to your case. If your seized tax refund will leave you without the money you need to catch up on rent, essentially leaving you homeless, you may want to include court documents of your pending eviction and requests for payment.

What Happens After You Submit Form 911?

After you submit Form 911, a TAS employee processes your form. Generally, they will respond to your request within 30 days. If they don’t, you can call them directly to ask for an update or assistance. However, do not file Form 911 again for the same issue; this can lead to multiple employees working on the same request, causing issues with your tax file.

Generally, the TAS will reach out to you by phone to discuss your issue and come to a resolution. If they are unable to reach you by phone, they will leave a voicemail if permitted or reach out to you via mail.

Tax problems can be all-consuming, leading to anxiety, unnecessary penalties and interest, and uncertainty. If the Taxpayer Advocate Service is unable to help you or you think your tax concerns require more in-depth assistance, the team at W Tax Group is here to help you find a solution. Give us a call at 877-500-4930 or reach out online to set up your free consultation.

Lead Tax Attorney at The W Tax Group

Stephen A Weisberg